https://www.taxtmi.com/caselaws?id=430173 Cenvat credit on imported raw materials was considered admissible where CVD and cess had been paid through DEPB scrips and the credit claim was supported by the bill of entry and certified copies. The applicable Cenvat Credit Rules allowed credit on prescribed documents, including a bill of entry, and no legal bar was shown against availing credit merely because duty was discharged through DEPB scrips. As the foundational import documents were produced before the departmental authority, the credit was held to be properly established and denial under Rule 14 was unsustainable. en-us Wed, 09 Nov 2022 00:00:00 +0530 Mon, 14 Nov 2022 09:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430173 Cenvat credit on imported raw materials was considered admissible where CVD and cess had been paid through DEPB scrips and the credit claim was supported by the bill of entry and certified copies. The applicable Cenvat Credit Rules allowed credit on prescribed documents, including a bill of entry, and no legal bar was shown against availing credit merely because duty was discharged through DEPB scrips. As the foundational import documents were produced before the departmental authority, the credit was held to be properly established and denial under Rule 14 was unsustainable. Case-Laws Central Excise Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430173